Indlela ukubala VAT, umthwalo irhafu irhafu yengeniso? Siseko, ubuchule, nobume.

I irhafu kwiindleko ongeze (isishunqulelo ziqhelekileyo: VAT) phakathi zonke iirhafu ekhoyo yenye iintlawulo zerhafu olunzima kakhulu, ukubala akulula kangako. Imibutho emikhulu, ngaphezu yorhwebo-mali turnover ekubaleni i-VAT kunye abe zimali okhethekileyo oyaziyo ukuba ubale kanjani VAT.

Umhlathi 1 st. 146 of the Code Tax ithi ukuba amaziko ukulungiselela ukuqokelelwa VAT le miba ilandelayo lweshishini:

- intengiso yempahla, imisebenzi kunye neenkonzo emideni yonke Russia;

- ukudluliselwa kummandla iimpahla Russian iintswelo zabo, iindleko ezo zingamkelwa ukuba ukuthabatha ekubaleni irhafu kwi yenzuzo yenkampani;

- imveliso lolwakhiwo umsebenzi wofakelo ukuhlangabezana neemfuno zabo lweshishini;

- nezinto zorhwebo kummandla namasiko eRashiya.

Art. 146 of the Code Tax ubonelela ukuba ekubhataleni VAT kufuneka ukunika abathengi kunye nabathengi elisekwe imithetho-invoyisi kwaye qiniseka ukugcina iincwadi ezifanelekileyo zokuthenga kunye nokuthengwa. Ukongeza, kufuneka uqinisekise ukuba iincwadi ekubhalwa ezifunyenweyo ezikhutshiweyo invoyisi. Isiseko VAT ebandakanya udibaniso lwe intlawulo efunyanwa xa intlawulo zohanjiso elizayo yempahla.
ezimali makhwelo abaninzi bezibuza ukuba ukubala njani VAT kwi advance. VAT ibalwa yi le fomyula ilandelayo: "Imali VAT elilingana samba, lahlulwe ngazo 118, ize iphindwe le VAT 18. Ukuba izinga yi-10%, isixa VAT, ngokulandelelana, lingana ne ukuya samba, lahlulwe ngazo 110, kwaye iphinda phindiweyo ngo 10" . VAT ngokungqinelana neemfuno lokunika ingxelo umthetho ingxenye yesine wekhalenda.
Indlela ukubala VAT

VAT ibalwa ngokwale algorithm ilandelayo. Yemali irhafu ethe kwikota, ibanjwe udibaniso lwamaxabiso wonke ukutsalwa kwerhafu, yaye umphumo uba VAT, imali leyo kuya kufuneka batshintshele mali. Ukuba ixabiso lingaphezulu isixa ezibanjwayo ethe kwikota ka irhafu, irhafu ukuya lincitshiswe. VAT imali iza kwenziwa ngokungqinelana ne Art. 78 Code Tax. Ukuze ufumane inkcazelo engakumbi ngendlela ukubala njani VAT, enikwe kwi-Code Tax kunye nezinye izinto zomthetho.
Isalathisi uchaza umthwalo irhafu yengeniso iyonke yenkampani ehlawulwa mali. amava ngamazwe kubonisa ukuba eqhelekileyo ukusebenza umbutho ngokupheleleyo ixabiso layo kufuneka phakathi kwe-30 ne-40% yenzuzo. Noko ke, ngenxa Okukodwa inkqubo yerhafu kwilizwe lethu, inqanaba umthwalo werhafu ziyahluka ukusuka-2 ukuya kuma-70%.
Kuba ekubaleni umthwalo werhafu kuyimfuneko ukuba benze uluhlu lwe irhafu nokubala ingeniso efunyenwe kwintengiso yempahla (kwakunye nokubonelela ngeenkonzo, isebenza), apho le nkampani iye ngenxa xesha. Okulandelayo ufuna ukuqonda ukuba ukubala indlela umthwalo werhafu. Yeyona umlinganiselo isixa kweentlawulo yerhafu isixa ingeniso efunyanwa ekuthengisweni, kunye ingeniso non-yokusebenza. Funds kwakhona umthwalo werhafu ngokwenene isalamane. Okunye echanekileyo na isihlabo isalamane - lulwahlulo isalathisi elililo umthwalo werhafu nendleko nepesenti entsha.
Irhafu Yengeniso ithatha yenzuzo yenkampani ingqalelo kulo nyaka. Le yerhafu ehlawulwa kwiinkampani zangaphandle kunye zasekhaya ingeniso evela emsebenzini wabo kummandla Russia. Bala irhafu ingeniso lombutho nzima. Phantsi nokuqokelelwa kwerhafu ke lona umnatha yenkampani. Ngako oko, kuba ukubala yerhafu yengeniso kuqala kubalwa inzuzo net ukuba yonke ingxelo umbutho ixesha (tax). Ukuze wenze oku, ephuma ngeniso elipheleleyo lombutho athathe iindleko zalo. Kwaye ngoko, kunye nesinye - kwisithuba.
Ukuze ubone ukuba yintoni ingqalelo inzuzo, kuyimfuneko ukuba ndibhenele * Code Tax. Inqaku 248 yi inkcazo izinto yengeniso zixhomekeke irhafu ngenxa irhafu yengeniso, kumanqaku kweKhowudi Tax ukusuka 252 ukuya 267 Yinkcazelo iindleko, nenokuthi kunciphisa ingeniso yenkampani ekubaleni yengeniso net.